【摘要】：正一、增值稅轉(zhuǎn)型對企業(yè)影響的理論分析(一)增值稅轉(zhuǎn)型對企業(yè)增值稅稅負的影響。增值稅轉(zhuǎn)型前在生產(chǎn)型增值稅下,企業(yè)的稅收負擔沉重。增值稅轉(zhuǎn)型后在消費型增值稅政策下,固定資產(chǎn)進項稅額允許當期一次性全部扣除,因此增值稅的計稅依據(jù)只包括了增值額(納稅人新創(chuàng)造價值),這樣相對降低了企業(yè)的實際稅收負擔。當期應納增值稅稅額=當期的銷項稅額-當期進項稅額由于購置固定資產(chǎn)進項稅額由原來的不可抵扣變?yōu)?br/>[Abstract]:First, the theoretical analysis of the impact of VAT transformation on enterprises (1) the impact of VAT transformation on VAT tax burden. Before the transformation of VAT, under the productive VAT, the tax burden of enterprises is heavy. After the transformation of VAT, under the consumption-type VAT policy, the income tax on fixed assets is allowed to be fully deducted at one time in the current period. Therefore, the tax basis for VAT includes only the value added (new value created by taxpayers), which reduces the actual tax burden on enterprises. Value added tax payable for the current period = sales tax for the current period-the current income tax is changed from the original indelible tax on the purchase of fixed assets to the current tax on the purchase of fixed assets
【作者單位】： 鄭州升達經(jīng)貿(mào)管理學院;
【分類號】：F812.42;F406.72;F426.471

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相關期刊論文 前4條

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本文編號：2144495